SECTION 1. Section 6 (vv) of Chapter 64H of the General Laws, as appearing in the 2008 Official Edition, is hereby amended by adding the following after the word "aircraft" and before the period on Line 577:-

to certificated or licensed carriers of persons or property, for compensation or hire, in interstate or foreign commerce under authority of the laws of the United States or any foreign government, or sold to any foreign government for use by such government outside of this state, or sold to persons who are not residents of this state and who will not use such aircraft in this state otherwise than in the removal of such aircraft from this state

SECTION 2. Section 1 of chapter 64H of the General Laws, as appearing in the 2008 Official Edition, is hereby amended by adding the following sentence at the end of the definition of "tangible personal property" at line 254:-

A transfer of an interest in an aircraft may be considered a transfer of tangible personal property under rules determined by the Commissioner.

SECTION 3. Subsection (e) of section 7 of chapter 64I of the General Laws, as appearing in the 2008 Official Edition, is hereby amended by adding the following after the word "aircraft" and before the period at line 26:-

by certificated or licensed carriers of persons or property, for compensation or hire, in interstate or foreign commerce under authority of the laws of the United States or any foreign government, or sold to any foreign government for use by such government outside of this state, or sold to persons who are not residents of this state and who will not use such aircraft in this state otherwise than in the removal of such aircraft from this state

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